Little Falls transcript., 1887-03-25

and taxed as other real property in this state.
ana the taxes OF such right, title interest or es-
| o5her real property. And the purchaser at any
suca tax sale OF such right title, interest or
| tate or the successor in interest OF such pur-
chaser. shall acquire. take. hold or be su btOgated
to all the right, TITLE interest or estate OF the
person holding the under from the rail
! road company. And said purchaser at such sale,
or his successor il interest, shall have the right
| to do any and every act or thing which the said
| person holding such right, title, interest
or should do or have done In order to be entitled
to a perfect title or deed of such lands. And On
performance the purchaser at such Tax sale Or
! deed OF such lands from the railroad company
| holding the legal title thereto.
| Provided always, that The right OF redemption
from such TAX sale Shall exist in other cases
| OF the purchase of real property at tax sales.
| And provided further, that the purchaser Of any
! such lands or OF such right, title, interest
! tate In such lands sold for delinquent taxes. or
as forfeited to the state. shall acquire, and shall
! only acquire, by virtue OF such purchase, such
rights aud interests as belong TO The person hold
! ing or claiming under the railroad company as
aforesaid, and the right to be substituted in the
| place OF such holder claimant under the rail-
read company and IS the assignee OF all his in
oerests and rights to aii intents and purposes;
aud upon the production to The proper officer OF
sGch railroad company Of the tax certificate OBJ
ta1ned on the purchase at such tax sale; in case
! said lands have not heen redeemed, such pur-
| chaser at such tax sale, his successor in in-
| terest, shall have the right to make any pay
uf any upon or OH accouut OF such lands to said
rallroa: company. as the assignee Of the rights
! OF the person purchasing, holding Or claiming
under she said railroad company nrior to the re-
de1nption OF such lands. In case the holder
! Ger the rallroad company shall fail to redeem
such lands yitl,iu the time allowed by law, and
st The same time also pay to the treasurer of the
| county In which such lands lie. for the use Of
! the holder OF such cax certificate. all payments
| OF principal AMI interest, if any. by him made to
salo railroad COMPANY, on account Of said lands.
! with interest from tho time they were made
a. Swelre tl2) per cont per al,um. ,hen the
| holder or owner OF such tax cert incate upon the
receipt Of his tax deed vhersupon duly given,
| and The filing OF certified copy Of the same
Win the land commissioner or proper officer OF
| celVe and tat' said land commissioner or proper
ottLcer officer ct such rat!roud company shall ex~
eeuse % to hlm. such doed Or contract, OF
| such evidence OF sale OF right to said
! lands. as was issued to the original purchaser
holder OF claimant nn4eT the railroad COMPANY.
! or as such original claimant would be entitled
to, and with the like force and effect as such
| original contract or evidence OF sale right to
such lands ami II lieu Of SUCH original cuntract,
| certificate Or evidence OF sale.
( SEC Thai whenever any special stock OR
| Land Stock. or any other writing or instrument
Whatever, ia or has been issued by any railroad
| company &c any person persons with view
| or intention to thereby grant transfer or
! secure to the person to whom such STOCK or in
struinent Is issued or delivered, any interest.
/ r:Eht little CT estate III OF to any lands held by
such railroad company, tho right, title interest
Or estate ni eucn person holding such special
stock, stock bond, writing, or Instrument in
| to the lands to which such stock or writing ia
| appllcahle Cr refers, shall he held and consid-
| cred WITHIN tJe purvieW Of this act subject to
| taxation, anu srall he taxable and taxed as
| aforesaid.
! SEC. 5. Ia case the tax title Of the purchaser
at any tax sale oi any such lands Or interest on
cessOr in interest. shalI oe held or adiudged in
valid for any reason, then in such case the
holder Of such tax certificate shall be entitled to
recover frnns the treasurer Of the county to
! WHICH SUCn taxes were I1atu tile amount OF Sch
taxes so paid, with interest thereon at the rate
| of eight ~ per cant yer annum
SEC. 4. In the assessment or taxation of Sucif
lands or CT any interest estate in such lands,
Or IN any OF the proceedings 10 collect or enforce
such tax it shall not De necessary to state the
NaLne or names Of the owner owners OF aucL
lands Or OF such Interests assessed; but it shall
In all such proceedings be sufficient 10 describe
! or refer sc such owner or owners as unknown"
and In ail such PROCEEDINGS 10 assess or tax or to
enforce any tax o1, nr asalust such lands in
! terests, tn. burden Of PR i shalt be the per-
or who NY arv Cefeuse against the sz me- to
allege in his answer, and 10 show trial, the
| illeSality.
And II it is ALLEGED :tat such lands or In terests
are exempt from taxation Sor aGy reason, it shall
be incumbent Oh and Acessarf for the person
! attempting to establish such aefnn &c TO aiegs
| and to afnatir"!y prove the came; and If there
be any facts within the knowledge OF the Ia:rscn
! setting UP such defense, showing or tending 20
! show, OR which rIeht show. tina, such lands or
| any estate interest therein have been bar
| gained, sold oi Transferred to any person wnoso
! property Is not b. tho laws Of this state excp,pr
! from taxation, it Shall be Incumbent on sacit
| person to se. M and prove such facts paI1ic;.-
| ]ar1y. The answer in every snch case shail
| duly verified And II any person verifying Euch
| answer shall wiItfully misstate any tnatlr, or
facts in the verfcaton, he shall bc guilty OF tie
crime OF perjury, and the judge ccur, before
! whom such action proceeding is tried shall
have the power 70 require the answer verlti-
| cation TO be made more full and particular, and
| in default thereof TO strike out The same On any
! a burden nv
| Claiming that such lands or interests exempt
, from taxation 70 show that the railroad COM
or transferred such lands or any estnte
or interest therein, at or prior to the
time when en-, such tax was levied or
! assessed. The assessment levy of sucn tax
shall be prtma tacle evidence Of 1t 8 legality, and
the lands or interests taxed were subject TO tax
| alton at the time such tax was levied.
! SEC. s. 1t shall he proper for the proper as
| sess1ng Otncer or officer" Of any county subdi-
vision Of the state In which any Of the lands re-
sand eight hundred and eighty uSs7l,
| and any subsequent year during which the Gues-
tion Of the taxability Of s'rch lands interests
may be in litigation, in fixing the rate for as
! sessmcnt or taxation in such county or subdi-
vision OF the state. to fix such rates as TO
! raise the sum required to be raised for any gen
| ests referred to in this act were not taxed for
| such year, and so that the tax or sum LEVIED on
! the other property Of such county or subdivision
| Of the state shall be sufficient TO meet all sums
| to be raised BY tax for that year.
Provided, That the lands or interests in this
! act referred toehall be assessed and taxed ar
otherproperty in such county or subdiyision Of
! the state, and shall be collected such taxes.
| SEC g. Ii any railroad company shall issue
any land stock OF special stock bond, or any Ger
tihcate. contras5 or writing conveying, grantins
! or giving TO the holder thereof any Interest,
estate, right or title in OF to any lands held by
| said company end exempted from taxation as
aforesaid, aud shall fail within sixty days after
1.-the issuance Of such certificate. stock contract
| or writing to report the same to the land COM
nP lie At
! heretofore issued such contract special stock
bond, certificate or writing shall fall to report
the sane q; within sixty IGN days after the pass
/ heid to and TO operate as forfeiture by satd
I company OF its corporate franchises and priyi-
leges, and the attorney general OF the state shalt
| az once proceed against said company TO have
| its charter and franchises declared forfeited.
Sec. z. In all cases where any railroad lantls
| 1st dav Of January, 1887 to actual settlers vino
| use the same for farm purposes, and VINO bought
| the same in good faith from any railroad COM
! pany. under the beIief that the same wore FREQ
from taxes st the time OF their purchase. oil
taxes for which said lands might be liable prior
to SUCH purchase shall not be lien upon said
I lands. =, ~ -
SEC. 8. This act shall take effect and be ii
force from and after its passage. = '":
Approved March lst, 1887
An ACT to define the liabilities OF railroad CON-
panies in relation TO damages sustained by
~ : y
Be it enacted by the Legislature Of the State OF
Minnesota: - -E.a@S% fsf *.@@
sEc1aoN1. Every 1aiIroad corporation own
ing or operating q railroad In this state shall be
J. Liable for all damages sustained by any agent
! servant thereof by Teasono OF the negligence Of
any other agent or servant thereof-without con-
i tributory negligence on his part, when sns-
tanned w5thin this state: andno CONTRACT. rule
regulation between such corporation and any
d agent or servant shall Impair Of diminish such
liability. sss. -. ,-e s ttss4ss85 4 III .@E
Provided. That nothing In this act shall be so
construed to render any railroad company la